Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries

Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries

This study analyses the tax systems of five OECS countries (Antigua and Barbuda, Grenada, St. Kitts and Nevis, St. Lucia, and St. Vincent and the Grenadines). Taxes on tobacco, and therefore cigarette prices, vary widely across the five countries,...

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Main Author: World Bank Group
Format: Report
Language:English
Published: World Bank, Washington, DC 2018
Subjects:
TOBACCO TAX
TOBACCO CONTROL
EXCISE TAX
SIN TAX
REGIONAL INTEGRATION
HARMONIZATION
Online Access:http://documents.worldbank.org/curated/en/164401529305828905/Advancing-action-on-the-implementation-of-tobacco-tax-harmonization-in-the-organization-of-Eastern-Caribbean-States-OECS-countries
http://hdl.handle.net/10986/30034
id okr-10986-30034
recordtype oai_dc
spelling okr-10986-300342021-05-25T09:15:33Z Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries World Bank Group TOBACCO TAX TOBACCO CONTROL EXCISE TAX SIN TAX REGIONAL INTEGRATION HARMONIZATION This study analyses the tax systems of five OECS countries (Antigua and Barbuda, Grenada, St. Kitts and Nevis, St. Lucia, and St. Vincent and the Grenadines). Taxes on tobacco, and therefore cigarette prices, vary widely across the five countries, and smuggling and tax evasion are genuine risks. The study assesses two possible harmonization scenarios, to estimate the possible impact of tobacco tax policy measures on tobacco use, and at the same time to expand the fiscal capacity of OECS governments through the mobilization of domestic resources. The simulations are modelled using the harmonization policies adopted at the OECS treaty of Basseterre. Comparisons are also made with other customs unions to identify regional best practices. 2018-07-18T14:30:22Z 2018-07-18T14:30:22Z 2018-06 Report http://documents.worldbank.org/curated/en/164401529305828905/Advancing-action-on-the-implementation-of-tobacco-tax-harmonization-in-the-organization-of-Eastern-Caribbean-States-OECS-countries http://hdl.handle.net/10986/30034 English CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank World Bank, Washington, DC Economic & Sector Work :: Other Public Sector Study Economic & Sector Work
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic TOBACCO TAX
TOBACCO CONTROL
EXCISE TAX
SIN TAX
REGIONAL INTEGRATION
HARMONIZATION
spellingShingle TOBACCO TAX
TOBACCO CONTROL
EXCISE TAX
SIN TAX
REGIONAL INTEGRATION
HARMONIZATION
World Bank Group
Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
description This study analyses the tax systems of five OECS countries (Antigua and Barbuda, Grenada, St. Kitts and Nevis, St. Lucia, and St. Vincent and the Grenadines). Taxes on tobacco, and therefore cigarette prices, vary widely across the five countries, and smuggling and tax evasion are genuine risks. The study assesses two possible harmonization scenarios, to estimate the possible impact of tobacco tax policy measures on tobacco use, and at the same time to expand the fiscal capacity of OECS governments through the mobilization of domestic resources. The simulations are modelled using the harmonization policies adopted at the OECS treaty of Basseterre. Comparisons are also made with other customs unions to identify regional best practices.
format Report
author World Bank Group
author_facet World Bank Group
author_sort World Bank Group
title Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
title_short Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
title_full Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
title_fullStr Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
title_full_unstemmed Advancing Action on the Implementation of Tobacco Tax Harmonization in the Organization of Eastern Caribbean States Countries
title_sort advancing action on the implementation of tobacco tax harmonization in the organization of eastern caribbean states countries
publisher World Bank, Washington, DC
publishDate 2018
url http://documents.worldbank.org/curated/en/164401529305828905/Advancing-action-on-the-implementation-of-tobacco-tax-harmonization-in-the-organization-of-Eastern-Caribbean-States-OECS-countries
http://hdl.handle.net/10986/30034
_version_ 1764470926105116672

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